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In recent years, the economic development of China has gradually showed the different characteristics from the past and has entered the new normal. Under the new normal, China’s economic growth trends and characteristics have undergone the great changes, the economic growth is in transition from high-speed growth to the medium-high-speed growth, and the economic growth model will be transferred from relying on exports and investment to relying on being driven by the domestic demand, the key for economic growth will be transferred from the factor driven to the innovation driven. At present, the main task of China’s economic development is to adapt to new normal. As an important means of national macro-control, fiscal and taxation policies have their own problem of inadequate system supply. This thesis intends to study the deficiencies of China’s fiscal and taxation policies under new normal, and propose the suggestions for the adaptability adjustment of fiscal and taxation policies. The study finds that under new normal, there’s difficult economic transition due to the insufficient supply of China’s fiscal and taxation policies in terms of the income, encourage innovation and environmental protection, and it is urgent to supplement and adjust China’s existing fiscal and taxation policies. Based on the reference to beneficial experiences of adjustment of Korea’s fiscal and taxation policies, combined with the actual situation of China, this thesis puts forward that the fiscal and taxation policies in China under new normal should be improved greatly from the aspects of tax structure, fiscal and taxation support of the scientific and technological innovation and fiscal and taxation policies of environmental protection, and others.

Adaptability Adjustment of China’s Fiscal and Taxation Policies under “New Normal”—Based on Korea’s Experience